A silly contest, to be sure. Not only does SS match Hulk's physical strength the Surfer has the power Cosmic! That's HUGE in the Marvel Universe. He also has his Board! At the end of the day the Hulk is just a physically very strong human with recuperative powers. He can easily drown (in water) or suffocate from lack of oxygen (in space for example) making him pretty vulnerable. They tend to downplay this in the comics but he is vulnerable to fire, plasma, and temperature extremes at the other end of the spectrum. Hulk's muscle mass is schmoetastic, but SS has him beat by a mile.